Bill Text: CA SCA1 | 2013-2014 | Regular Session | Introduced
Bill Title: State Auditor: duties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-02-07 - Re-referred to Coms. on G.O. and E. & C.A. [SCA1 Detail]
Download: California-2013-SCA1-Introduced.html
BILL NUMBER: SCA 1 INTRODUCED
BILL TEXT
INTRODUCED BY Senator Wyland
DECEMBER 3, 2012
A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by adding Section 10
to Article III thereof, relating to state audits.
LEGISLATIVE COUNSEL'S DIGEST
SCA 1, as introduced, Wyland. State Auditor: duties.
Existing statutory law, commencing January 1, 2013, establishes
the California State Auditor's Office, which is headed by the
California State Auditor and has specified statutory duties,
including the performance of statutorily mandated audits. Existing
statutory law, commencing January 1, 2013, states that the California
State Auditor's Office, in order to be free of organizational
impairments to independence, shall be independent of the executive
branch and legislative control.
This measure would require the California State Auditor to
biennially conduct a specified financial audit and performance
evaluation of each state program, including the administration or
oversight of that program by the department or agency that is
responsible for the program, and submit a report of the results of
that financial audit and performance evaluation to the Legislature,
as prescribed. This measure would require the committee that
considers the budget in each house of the Legislature to meet and
consider recommendations made in each performance evaluation within
90 days of submission by the California State Auditor. This measure
would require the California State Auditor to make each financial
audit and performance evaluation available to the public on an
Internet Web site and in hardcopy format and require the Legislature
to appropriate to the California State Auditor's Office funds as
necessary to implement these provisions.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2013-14 Regular Session
commencing on the third day of December 2012, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California, that the Constitution of the State be
amended as follows:
That Section 10 is added to Article III thereof, to read:
SEC. 10. (a) Not later than January 1, 2015, and no less
frequently than every two years thereafter, the California State
Auditor, or his or her successor, shall conduct a financial audit and
performance evaluation of each state government program, including
the administration or oversight of that program by each department or
agency that is responsible for the program, and shall submit to the
Legislature a report of the results of that financial audit and
performance evaluation.
(b) Within 90 calendar days after the date that the California
State Auditor, or his or her successor, submits a report of the
results of a financial audit and performance evaluation to the
Legislature pursuant to subdivision (a), the committee that considers
the budget in each house of the Legislature shall meet and consider
the recommendations made in the performance evaluation pursuant to
paragraph (5) of subdivision (d).
(c) The financial audit of each program conducted under this
section shall include, but not be limited to, all of the following:
(1) A description of all expenditures for the program for the
immediately preceding 10 years, including expenditures of money from
the General Fund, special funds, and federal funds.
(2) Identification of the amounts appropriated for the purposes of
the program, and the funds from which those appropriations were
made, for the immediately preceding 10 years.
(3) Identification of any discrepancy between the amount of moneys
in a program's special fund and the amount of moneys in that special
fund as reported to the Controller and the Director of Finance.
(d) Each performance evaluation of a program conducted under this
section shall include, but not be limited to, all of the following:
(1) A statement of the purposes of the program, including the
intent of the Legislature pursuant to any measure enacted to
establish or modify the program.
(2) A discussion of the history of the program.
(3) A description of all sources of funding for the program, and
an evaluation of the cost-effectiveness of the program.
(4) An evaluation of the success of the program, including an
explanation of the methodology used to evaluate that success.
(5) Recommendations as to how the program may be made more
efficient and effective, or as to whether the program should be
eliminated.
(6) Any related information or evaluation the California State
Auditor deems appropriate.
(e) The California State Auditor shall make each financial audit
and performance evaluation prepared pursuant to this section
available to the public on an Internet Web site and in a hardcopy
format.
(f) The Legislature shall appropriate to the California State
Auditor's Office, or any successor entity, funds as necessary to
implement this section.
